Amounts to be deducted from CET1, AT1 or T2 are explicitly listed in Articles 36, 56 or 66 of the Regulation (EU) No. 575/2013 (CRR). Those articles explicitly mention reciprocal cross holdings, holdings of own funds instruments of financial sector entities where the institution has a significant investment and holdings of own funds instruments of financial sector entities where the institution does not have a significant investment as separate deductions. The reporting in C 01.00 follows the structure of the CRR. The structure of C 05.01 is closely linked to the structure of C 01.00. As a consequence, the C 05.01 also has a separate reporting of holdings included in the question above. Hence there is an unambiguous assignment for those holdings to the block of rows 240 to 330, 340 to 370 or 390 to 420 of C 05.01.

When calculating the residual amounts for reciprocal cross holdings, the CRR refers to the respective treatment of holdings of own funds instruments of financial sector entities where the institution has/does not have a significant investment. Due to the fact that the calculation of the residual amount (to be reported in column 060) is different depending on whether there is a significant holding or not (see articles 472 (9) and (10) CRR), the C 05.01 asks for a separate reporting for those cases. The amount to be reported in column 060 is the basis amount (respectively the residual amount) relevant to calculate the adjustments. Due to the fact that the CRR includes cross references for the reciprocal cross holdings, the approach for calculating the amounts for columns 060 of rows 260, 290, 320 and 340 to 370 is the same (the same is true for column 060 and rows 270, 300, 330 and 390 to 420 respectively).